The comparative balance sheets of Marigold Corporation at the beginning and end of the year 2025 are as follows. Marigold Corporation Balance Sheets Assets Dec. 31, 2025 Jan. 1, 2025 Inc./Dec. Cash Accounts receivable Equipment $21,030 $14,120 $6,910 Inc. 107,030 89,120 17.910 Inc. 40,030 23,120 16,910 Inc. Less: Accumulated depreciation-equipment 17,000 11,000 6,000 Inc. Total $151,090 $115,360 Liabilities and Stockholders' Equity Accounts payable $21,030 $16,120 $4,910 Inc. Common stock 101,030 81,120 19.910 Inc. Retained earnings 29.030 18.120 10,910 Inc Total $151,090 $115,360 Net income of $45,030 was reported, and dividends of $34,120 were paid in 2025. New equipment was purchased and none was nold Compute the current ratio (current assets+ current liabilities) as of January 1, 2025, and December 31, 2025. (Round ratios to 2 decimal places, eg. 0.67:1) December 31, 2025 January 1, 2025 Current ratio Compute free cash flow for the year 2025. (Show amount that decrease cash flow with either a-sign eg.-15,000 or in parenthesis eg (15,000).) Free cash flow